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1988 (7) TMI 64 - HC - Central Excise
Extract:
.......es, we cannot follow these decisions since we are of the view that they are contrary to the law laid down by the Supreme Court. They are also contrary to the earlier decision of the Division Bench of this Court in M/s. Ogle Glass Works Ltd. v. The Union of India (supra) which has not been overruled as yet. 10. In the result, we reject the petition.